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In re Sea Customs Act s 20(2)   flag  22

[1963] INSC 156; [1964] 3 SCR 787; AIR 1963 SC 1760
Supreme Court of India
India
10th May, 1963

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Union of India v M/S Intercontinental Consultants and Technocrats PVTLTD [2018] INSC 199 Supreme Court of India India 7 Mar 2018 LIIofIndia flag
Ahmedabad Municipal Corporation v GTL Infra Ltd Etc [2016] INSC 897 Supreme Court of India India 16 Dec 2016 LIIofIndia flag
Jindal Stainless Ltd & Anr v Haryana [2016] INSC 785 Supreme Court of India India 11 Nov 2016 LIIofIndia flag
Bharti Airtel Ltd v West Bengal - WP [2013] INWBKOHC 9596 High Court of Calcutta India 24 Jun 2013 LIIofIndia flag
GR Goenka Education Society (Regd) v Municipal Corporation of Delhi - WP (C) 9812/2009 [2012] INDLHC 5078 High Court of Delhi India 23 Aug 2012 LIIofIndia flag
Maharaja Agarsen Technical Education Society (Regd v Municipal Corporation of Delhi & Anr - WP (C) 9838/2009 [2012] INDLHC 5081 High Court of Delhi India 23 Aug 2012 LIIofIndia flag
Sumermal Jain Educational & Welfare Society (Regd) v Municipal Corporation of Delhi & Anr - WP (C) 10272/2009 [2012] INDLHC 5054 High Court of Delhi India 23 Aug 2012 LIIofIndia flag
M/S TG Leisure and Resorts PVT Ltd v Union of India & Others - WP (C) 10617/2005 [2012] INDLHC 5055 High Court of Delhi India 23 Aug 2012 LIIofIndia flag
Vasudeva Educational Foundation Society (Regd) v Municipal Corporation of Delhi & Anr - WP (C) 11016/2009 [2012] INDLHC 5058 High Court of Delhi India 23 Aug 2012 LIIofIndia flag
Dav College Trust & Management Society (Regd) v Municipal Corporation of Delhi & Anr - WP (C) 11017/2009 [2012] INDLHC 5059 High Court of Delhi India 23 Aug 2012 LIIofIndia flag
Dav College Trust & Management Society (Regd) v Municipal Corporation of Delhi & Anr - WP (C) 11018/2009 [2012] INDLHC 5060 High Court of Delhi India 23 Aug 2012 LIIofIndia flag
Dav College Trust & Management Society (Regd) v Municipal Corporation of Delhi & Anr - WP (C) 11019/2009 [2012] INDLHC 5061 High Court of Delhi India 23 Aug 2012 LIIofIndia flag
Sanatan Dharm Adarsh Siksha Sansthan (Regd) v Municipal Corporation of Delhi & Anr - WP (C) 11290/2009 [2012] INDLHC 5064 High Court of Delhi India 23 Aug 2012 LIIofIndia flag
Sri Aurobindo Education Society (Regd) v Municipal Corporation of Delhi - WP (C) 11586/2009 [2012] INDLHC 5066 High Court of Delhi India 23 Aug 2012 LIIofIndia flag
PN Kumar & Another v Govt of NCT of Delhi & Another - WP (C) 17454/2004 [2012] INDLHC 5068 High Court of Delhi India 23 Aug 2012 LIIofIndia flag
Maharaj Agarsen Technical Education Society (Regd v McD & Anr - WP (C) 7688/2008 [2012] INDLHC 5071 High Court of Delhi India 23 Aug 2012 LIIofIndia flag
Vinod Krishna Kaul v the LT Governor NCT of Delhi & Others - WP (C) 8030/2003 [2012] INDLHC 5073 High Court of Delhi India 23 Aug 2012 LIIofIndia flag
DR RK Gupta v Municipal Corporation of Delhi - WP (C) 8403/2004 [2012] INDLHC 5074 High Court of Delhi India 23 Aug 2012 LIIofIndia flag
Ram Krishan & Sons Charitable Trust & Another v Union of India - WP (C) 9341/2009 [2012] INDLHC 5076 High Court of Delhi India 23 Aug 2012 LIIofIndia flag
M/S Mustan Taherbhai v Commnr of Central Excise & Customs [2011] INSC 199 Supreme Court of India India 28 Feb 2011 LIIofIndia flag
Union of India v Up [2007] INSC 1106 Supreme Court of India India 1 Nov 2007 LIIofIndia flag
M/S Ispat Industries Ltd v Commissioner of Customs,mumbai [2006] INSC 628 Supreme Court of India India 29 Sep 2006 LIIofIndia flag
Godfrey Phillips (i) Ltd & Anr v Up [2005] INSC 54 Supreme Court of India India 20 Jan 2005 LIIofIndia flag
Union of India v The Secretary, Revenue Department - Writ Petition [2004] INAPHC 58 High Court of Andhra Pradesh India - Andhra Pradesh 30 Sep 2004 LIIofIndia flag
Karya Palak Engineer, CPWD, Bikaner v Rajasthan Taxation Board, Ajmer [2004] INSC 455 Supreme Court of India India 12 Aug 2004 LIIofIndia flag
SGH Ltd v Commissioner of Taxation [2002] HCA 18; (2002) 210 CLR 51; (2002) 188 ALR 241; (2002) 76 ALJR 780; (2002) 49 ATR 521; (2002) 23 Leg Rep 2 High Court of Australia Australia - Commonwealth 1 May 2002 AustLII flag 94
New Delhi Municipal Committee v Punjab [1996] INSC 1646 Supreme Court of India India 19 Dec 1996 LIIofIndia flag
Goodyear India Ltd v Haryana & Anr [1989] INSC 311; (1990) 2 SCC 71; 1989 1 SCR Supl 510; 1989 4 JT 229; 1989 2 SCALE 982; AIR 1990 SC 781; [1990] SCC (Tax) 223 Supreme Court of India India 19 Oct 1989 LIIofIndia flag 43
Bhor Industries Ltd , Bombay v Collector of Central Excise, Bombay [1989] INSC 31; [1989] 1 SCC 602; (1989) 1 SCR 382; AIR 1989 SC 1153; 1989 1 SCALE 226; [1989] SCC (Tax) 98; 1989 1 JT 450 Supreme Court of India India 31 Jan 1989 LIIofIndia flag 12
Shroff & Co v Municipal Corporation of Greater Bombay & Anr 1988 3 JT 406; 1988 2 SCR Supl 406 Supreme Court of India India 12 Aug 1988 LIIofIndia flag
Mc Dowell & Co Ltd v the Commercial Tax Officer [1985] INSC 91; (1985) 3 SCC 230; 1985 1 SCALE 788; 1985 3 SCR 791; AIR 1986 SC 649 Supreme Court of India India 17 Apr 1985 LIIofIndia flag 12
Indian Express Newspapers Bombay (P) Ltd v Union of India [1984] INSC 230; [1985] SCC (Tax) 121; 1985 2 SCR 287; (1985) 1 SCC 641; 1984 2 SCALE 853 Supreme Court of India India 6 Dec 1984 LIIofIndia flag 104
Union of India v Bombay Tyre International Ltd [1983] INSC 147; [1984] 1 SCR 347; 1983 2 SCALE 449 Supreme Court of India India 7 Oct 1983 LIIofIndia flag 19
In Re the Special Courts Bill, 1978 v [1978] INSC 247 Supreme Court of India India 1 Dec 1978 LIIofIndia flag
Mc Dowell & Co Ltd v Commercial Tax Officer, Vii Circle, Hyderabad [1976] INSC 259; [1977] 1 SCR 914; 1977 1 SCC 441; AIR 1977 SC 1459 Supreme Court of India India 25 Oct 1976 LIIofIndia flag 6
M/S Guruswamy & Coetc v Mysore [1966] INSC 186 Supreme Court of India India 26 Sep 1966 LIIofIndia flag
Special Reference No 1 of 1964 v [1964] INSC 209; [1965] 1 SCR 413; AIR 1965 SC 745 Supreme Court of India India 30 Sep 1964 LIIofIndia flag 74

Legislation Cited

Legislation Name Provision
Customs Act, 1901 (Cth) s114, s125

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Goodyear India Ltd v Haryana & Anr [1989] INSC 311; (1990) 2 SCC 71; 1989 1 SCR Supl 510; 1989 4 JT 229; 1989 2 SCALE 982; AIR 1990 SC 781; [1990] SCC (Tax) 223 Supreme Court of India India 19 Oct 1989 LIIofIndia flag 19
420 RF 1986 420 RF 1986 Brazil circa 1986 flag 1
515 RF 1986 515 RF 1986 Brazil circa 1986 flag 1
Empire Industries Ltd v Union of India [1985] INSC 121; 1985 1 SCALE 1269; 1985 3 SCC 314; 1985 1 SCR Supl 292; AIR 1986 SC 662 Supreme Court of India India 6 May 1985 LIIofIndia flag 7
22 RF 1984 22 RF 1984 Brazil circa 1984 flag 2
[1979] SC 478 [1979] SC 478 United Kingdom - Scotland circa 1979 flag 28
[1965] SC 745 [1965] SC 745 United Kingdom - Scotland circa 1965 flag 6
R C Jall v Union of India [1962] INSC 74; 1962 3 SCR Supl 436; AIR 1962 SC 1281 Supreme Court of India India 27 Feb 1962 LIIofIndia flag 2
MP v Sundararamier & Co v AP [1958] INSC 19; [1958] SCR 1422; AIR 1958 SC 468 Supreme Court of India India 11 Mar 1958 LIIofIndia flag 71
A-G Sask v CPR Co [1953] AC 594 United Kingdom circa 1953 LexisNexis / Westlaw flag 10
Council v Province of Madras (1945) 822 FCR 179 Federal Court of Australia Australia circa 1945 Legal Online / Westlaw flag 1
Graves v New York ex rel O'Keefe 306 US 466; 59 SCt 595; 83 L Ed 927 United States Supreme Court United States 27 Mar 1939 WorldLII flag 102
Central Provinces case [1939] FCR 18 Federal Court of Australia Australia circa 1939 Legal Online / Westlaw flag 60
Attorney-General for British Columbia v Kingcome Navigation Co [1934] AC 45; 103 LJPC 1 United Kingdom circa 1934 LexisNexis / Westlaw flag 18
Board of Trustees of University of Illinois v United States 289 US 48; 77 L Ed 1025; 53 SCt 509 United States Supreme Court United States 20 Mar 1933 WorldLII flag 22
Panhandle Oil Co v Mississippi ex rel Knox 277 US 218; 72 L Ed 857; 48 SCt 451 United States Supreme Court United States 14 May 1928 WorldLII flag 71
Attorney-General of British Columbia v Attorney-General of Canada [1924] AC 222 United Kingdom circa 1924 LexisNexis / Westlaw flag 8
Canadian Pacific Wine Co v Tuley [1921] 2 AC 417 United Kingdom circa 1921 LexisNexis / Westlaw flag 7
Amalgamated Society of Engineers v Adelaide Steamship Co Ltd [1920] HCA 54; (1920) 28 CLR 129; 30 FLC 91-101; 26 ALR 337 High Court of Australia Australia - Commonwealth 31 Aug 1920 AustLII flag 832
Smith v Vermillion Hills Rural Council [1916] 2 AC 569 United Kingdom circa 1916 LexisNexis / Westlaw flag 8
Attorney-General of NSW v Collector of Customs for NSW [1908] HCA 28; (1908) 5 CLR 818; 14 ALR 516 High Court of Australia Australia - Commonwealth 23 May 1908 AustLII flag 39
(1908) 5 CLR 786 (1908) 5 CLR 786 Australia - Commonwealth circa 1908 Legal Online / Westlaw flag 1
Webb v Outtrim [1906] UKLawRpAC 51; [1907] AC 81 United Kingdom 6 Dec 1906 CommonLII flag 58
South Carolina v United States 199 US 437; 4 Ann Cas 737; 4 A & E Ann Cas 737; 50 L Ed 261; 26 SCt 110; 5o L Ed 262; 4 Ann Cas 767 United States Supreme Court United States 4 Dec 1905 WorldLII flag 76
Lawder v Stone 187 US 281; 47 L Ed 178; 23 SCt 79 United States Supreme Court United States 1 Dec 1902 WorldLII flag 2
Pollock v Farmers' Loan & Trust Co 158 US 601; 39 L Ed 1108; 15 SCt 912 United States Supreme Court United States 20 May 1895 WorldLII flag 89
Tennant v Union Bank of Canada [1893] UKLawRpAC 59; [1894] AC 31 United Kingdom 9 Dec 1893 CommonLII flag 30
(1881-82) 7 AC 96 (1881-82) 7 AC 96 United Kingdom circa 1881 LexisNexis / Westlaw flag 3
Collector v Day 78 US 113; 20 L Ed 122; 11 Wall 113 United States Supreme Court United States 1 Dec 1870 WorldLII flag 79
William Marriott v Frederick W Brune John C Brune and William H Brune Copartners Trading Under the Firm of F W Brune Sons 50 US 619; 13 L Ed 282 United States Supreme Court United States 1 Jan 1850 WorldLII flag 2
Brown v Maryland 25 US 419; (1827) 12 Wheat 419; 6 L Ed 678 United States Supreme Court United States 12 Mar 1827 WorldLII flag 178
Gibbons v Ogden 22 US 1; 9 Wheat 1; 6 L Ed 23; 6 L Ed 1; 211 SEC 1838 United States Supreme Court United States 2 Mar 1824 WorldLII flag 496
McCulloch v Maryland 17 US 316; 4 Wheat 316; 4 L Ed 579; 1 Wheat 316; 4 L Ed 519; 1 Pet 14; 2 Sumn 278 United States Supreme Court United States 1 Feb 1819 WorldLII flag 898
795 Act 1878 795 Act 1878 United Kingdom flag 1
163 US 62541 163 US 62541 United States Supreme Court United States Westlaw flag 1
20 Act 8 20 Act 8 United Kingdom flag 1
13 AC 192 13 AC 192 United Kingdom LexisNexis / Westlaw flag 5
3 Act 1 3 Act 1 United Kingdom flag 7

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